Land tax

Land tax is a state tax imposed by the Land Tax Act. Land tax is imposed on all land in Estonia, except land where economic activities are prohibited. Land tax is paid in full to the budget of a local authority.
  • Land tax is based on the taxable value of land and tax rate established by a local government.
  • The taxable value of land forms on the basis of potential profitability, intended purpose and location of the land, and not on the actual use of the land.
  • Based on the taxable value of land and the tax rate imposed on it, the Estonian Tax and Customs Board calculates the land tax and organises its collection.

You can view the data about your plots of land, calculation of land tax, land tax notices and amounts due in the e-services environment e-MTA of the Estonian Tax and Customs Board.

View the data

Payment of land tax Land Tax Act Contact details of local authorities' land consolidators

Land tax is paid by owners or users of land – private individuals, businesses and the state alike.

The tax on land is based on the right of ownership or use.

  • Unless land use is re-registered pursuant to the Land Reform Act, land tax is paid by land users.
  • If land is encumbered with a right of superficies or a usufruct, land tax must be paid by the superficiary or usufructuary.
  • If a registered immovable (plot with buildings) is divided between apartment ownerships, the owner of each apartment must pay the land tax for his or her apartment ownership.

Land tax will not be imposed if the amount of tax is less than 5 euros. The owners of apartments in apartment buildings also pay land tax. However, as in many apartment buildings the share of land tax for apartment owners is less than 5 euros, people may not be aware of the land tax and land tax exemption.

The taxing of land is based on the taxable value of land, which the Land Board determines during mass valuation.

As a result of the valuation, value zones are formed and the value of the land in each zone is determined by intended purposes or land use types. The results are prepared as maps of value zones and a list of the value of land.

The Land Board enters valuation results in land cadastre (data collection consisting of land registers, cadastral maps and cadastral archives). The land cadastre also includes, among other things, information about the natural state of plots and data on land use types, which may change if the natural state of land changes.
 

More information

The valuation of land is regulated by the Land Valuation Act.

The taxable value of plots of land is calculated by local authorities, which establish a tax rate for each plot and incentives per value zone each year by 31 January at the latest.

The rate of land tax is 0.1—2.5 per cent of the taxable value of land annually. The amended tax rates will be applicable from 1 January.

On the basis of the taxable value of land, the Estonian Tax and Customs Board will calculate land tax.

Settlement of disputes concerning the determination of taxable value of land is established by the Land Valuation Act.

Land under home (0.15 hectares in densely populated areas and 2 hectares elsewhere) is exempt from land tax.

A landowner is entitled to exemption from land tax on land under home if as of 1 January:

  • he or she is the owner or user of the plot of land;
  • the plot is residential land or profit-yielding land that includes the land use type of yard land;
  • his or her residence is in the building located on this land pursuant to the residence data entered in the population register.

In the case of apartment ownership, there is a limit to the land tax exemption on land under home, which is divided between each apartment ownership according to its share of ownership. Land tax exemption also applies to a building association which owns the building. If land is part of joint or common ownership, the tax exemption limit applies to all owners jointly.

If part of the apartment building is used as commercial or public land, the plot of land shall be assigned multiple intended purposes.

The plot of land will be proportionally assigned the intended purposes of residential land and other land that apply to all apartment ownerships of this plot of land.

Local government may additionally exempt pensioners and disabled persons from the obligation to pay land tax on residential land to the extent of 0.15 hectares and repressed persons from the obligation to pay land tax to the extent of the whole residential land. In order to qualify for the exemption, you must submit an application to your local government.

Land tax rate

  • Land tax rate is expressed as a percentage of the taxable value of land;
  • if the rate of land tax is established as a differentiated rate according to the value zones of land, the different tax rates are provided on separate rows.

Land tax liability is created on 1 January of the current year. The Estonian Tax and Customs Board issues a tax notice to a person who as of 1 January is the owner or user of land.

The obligation to pay land tax arises when the amount of tax on land located within the territory of one local government is at least 5 euros.

If the total amount of tax on land located within the territory of one local government is less than 5 euros, the land tax notice is not sent and land tax is not payable.

If land or the right to use land is acquired in the middle of the year, it will remain the obligation of the previous owner or user to pay land tax until the end of the year. The tax liability of the new owner or user will arise from 1 January of the year following the year in which the land or the right to use the land was acquired.

If your land tax notice contains inaccuracies in the land use or taxpayer data, please inform the local authority of the location of the land, which will make the necessary corrections to registers.

Land owners and/or users do not have to submit land data or calculate and declare land tax themselves.

The Estonian Tax and Customs Board will calculate land tax based on the data from a local government by 15 February at the latest and will issue a land tax notice in the e-services environment e-MTA.

We will inform tax payers about the issued land tax notices by e-mail or text message. If we do not have a taxpayer’s e-mail address and telephone number, we will send a tax notice on paper by regular mail.

We use contact information in the population register or in the e-MTA register when sending notifications. If the data in the registers is different, we use the most recently amended data. For notifications to reach you, please check your contact details in the population register and/or the e-MTA and correct them if necessary.

All information about the taxation of your land is also available in the e-MTA. If you notice inaccuracies in the data about your land, please inform the local authority immediately.

If you have not received your land tax notice by 25 February at the latest, please contact the Estonian Tax and Customs Board.

The Estonian Tax and Customs Board will not send a tax notice when the amount of tax on land located within the territory of one local government is less than 5 euros.

Payment of land tax

There are two deadlines for payment of land tax – 31 March and 3 October.

  • Land tax in the amount of up to 64 euros on land located within the territory of one local government must be paid by 31 March.
  • If the land tax amount exceeds 64 euros, then:
     

    – at least half of the amount must be paid by 31 March, but not less than 64 euros;

    – and the rest of the amount by 3 October.

Land tax is paid into the bank account of the Estonian Tax and Customs Board.

Pay land tax

E-invoice

To make the payment of land tax easier, you can order an e-invoice conveniently in the Estonian Tax and Customs Board’s e-services environment.
E-invoice ordering instructions and additional information

Order an e-invoice

Additional information

Local authority code Local authority name Contact person E-mail address Telephone
130 Alutaguse vald Sirje Allikmaa sirje.allikmaa@alutagusevald.ee  3 366 909
141 Anija vald Mait Paasik mait.paasik@anija.ee  6 199 021
142 Antsla vald Ester Hommik ester@antsla.ee 5 540 530
171 Elva vald Daisy Sild daisy.sild@elva.ee 7 309 896
184 Haapsalu linn Marju Kohtring Marju.Kohtring@haapsalulv.ee 4 725 322
191 Haljala vald Marju Kirsipu marju.kirsipu@haljala.ee 53 364 212
198 Harku vald harku@harku.ee 6 003 848
205 Hiiumaa vald Mai Julge mai.julge@hiiumaa.ee 4 636 845
214 Häädemeeste vald Marie Selberg marie.selberg@haademeeste.ee 4 448 884
245 Jõelähtme vald Gerli Kelk gerli@joelahtme.ee 6 054 879
247 Jõgeva vald Priit Kalme priit.kalme@jogeva.ee 7 762 448
251 Jõhvi vald Serli Murik serli.murik@johvi.ee 3 363 752
255 Järva vald Mati Tatrik Mati.Tatrik@jarva.ee 5 109 734
272 Kadrina vald Siiri Püss Siiri.Pyss@kadrina.ee 3 225 621
283 Kambja vald Marge Einola marge@ylenurme.ee 7 502 605
284 Kanepi vald Kadri Kaska kadri@kanepi.ee 7 976 315
291 Kastre vald Kati Kala kati.kala@kastre.ee 7 446 521
293 Kehtna vald Ene Sulg Ene.Sulg@kehtna.ee 58 757 032
296 Keila linn Sven Andrejev sven.andrejev@keila.ee 6 790 715
303 Kihnu vald Kaido Selberg kaido.selberg@kihnu.ee 59 125 115
305 Kiili vald Benno Johanson benno.johanson@kiilivald.ee 6 790 264
317 Kohila vald Anne Laas anne.laas@kohila.ee 4 894 768
321 Kohtla-Järve linn Enno Kaare enno.kaare@kjlv.ee 3 378 567
338 Kose vald Kose Vallavalitsus vald@kosevald.ee 6 339 300
353 Kuusalu vald vallavalitsus@kuusalu.ee 6 066 370
424 Loksa linn Karin Ilves karin.ilves@loksa.ee 53 048 333
432 Luunja vald Teivi Leis teivi.leis@luunja.ee 7 417 323
431 Lääne-Harju vald Kairi Tiitsmann kairi.tiitsmann@laaneharju.ee 6 776 921
441 Lääne-Nigula vald Marika Meister marika.meister@laanenigula.ee 4 724 354
430 Lääneranna vald Mihkel Kalmaru mihkel.kalmaru@laaneranna.ee 56 692 946
442 Lüganuse vald Tatjana Pääro tatjana.paaro@lyganuse.ee 3 321 341
446 Maardu linn Marika Antson maksuinspektor@maardu.ee 6 060 713
478 Muhu vald Pille Tamm maa@muhu.ee 4 530 680
480 Mulgi vald Tiia Kukk tiia.kukk@mulgivald.ee 53 432 880
486 Mustvee vald Pille Lapin pille.lapin@mustvee.ee 5 068 432
502 Märjamaa vald Kirsti Mau kirsti.mau@marjamaa.ee 53 021 768
511 Narva linn Virve Torpan virve.torpan@narva.ee 58 470 230
514 Narva-Jõesuu linn Tatjana Hütt tatjana.hutt@narva-joesuu.ee 3 599 598
528 Nõo vald Piret Retter piret@nvv.ee 7 455 434
557 Otepää vald Vello Vou vello@otepaa.ee 7 664 822
567 Paide linn Maarika Heinaste maarika.heinaste@paide.ee 3 838 637
Gustav Madis gustav.madis@paide.ee 3 838 635
586 Peipsiääre vald Peipsiääre vald vald@peipsivald.ee 7 302 370
638 Põhja-Pärnumaa vald Anne Kangert vald@pparnumaa.ee 4 430 340
615 Põhja-Sakala vald Marion Kütt marion.kytt@pohja-sakala.ee 55 660 160
618 Põltsamaa vald ain valu ain@poltsamaa.ee 5 098 517
622 Põlva vald Tiivi Parts tiivi.parts@polva.ee 5 201 969
624 Pärnu linn Annika Kullerkan annika.kullerkan@parnu.ee 4 448 369
651 Raasiku vald Raasiku Vallavalitsus raasiku.vald@raasiku.ee 6 070 589
653 Rae vald Silja Angerjas silja.angerjas@rae.ee 6 056 788
663 Rakvere linn Inge Kuhi inge.kuhi@rakvere.ee 3 240 312
661 Rakvere vald Jaan Kangur jaan.kangur@rakverevald.ee 3 221 025
668 Rapla vald Sirje Salu Sirje.Salu@rapla.ee 59 197 970
689 Ruhnu vald Margus Pikkor margus.pikkor@torivald.ee 5 816 766
698 Rõuge vald Heidi Normann maaspetsialist@rauge.ee 53 300 711
708 Räpina vald Miia Kasearu miia@rapina.ee 7 999 510
712 Saarde vald Martti Rooden martti.rooden@saarde.ee 4 490 139
714 Saaremaa vald Pille Pukk Pille.Pukk@saaremaavald.ee 4 525 085
719 Saku vald Maie Lipso maie.lipso@sakuvald.ee 6 712 423
725 Saue vald Aime Renser aime.renser@sauevald.ee 53 414 028
732 Setomaa vald Erika Joonas erika.joonas@setomaa.ee 57 450 133
735 Sillamäe linn Natalja Tšistjakova tsistjakova@sillamae.ee 3 925 746
784 Tallinna Linnakantselei Tallinna Linnavaraamet linnavaraamet@tallinnlv.ee 6 404 454
792 Tapa vald Linda Kelu-Toome linda.kelu@tapa.ee 3 229 672
793 Tartu linn Riho Sulp Riho.Sulp@tartu.ee 7 361 257
796 Tartu vald Mari Niine mari.niine@tartuvald.ee 5 265 519
803 Toila vald Hannes Kohtring hanneskohtring@hot.ee 59 191 117
809 Tori vald Margus Pikkor margus.pikkor@torivald.ee 58 167 666
824 Tõrva vald Arvo Kargu arvo.kargu@torva.ee 7 668 454
834 Türi vald Ülle Surva ylle.surva@tyri.ee 53 406 933
855 Valga vald Mario Pinka mario.pinka@valga.ee 53 093 826
890 Viimsi vald Stella Laur stella.laur@viimsivv.ee 6 028 816
897 Viljandi linn Kadri Kütt kadri.kutt@viljandi.ee 51 943 746
899 Viljandi vald Eva Meesak eva.meesak@viljandivald.ee 58 540 551
901 Vinni vald Irina Kuhlbach irina@vinnivald.ee 3 258 668
903 Viru-Nigula vald Marit Laast marit.laast@viru-nigula.ee 3 229 631
907 Vormsi vald Maris Jõgeva vv@vormsi.ee 5 296 318
919 Võru linn Sirli Kokk sirli.kokk@voru.ee 7 850 937
917 Võru vald Alar Veibri alar.veibri@voruvald.ee 7 822 716
928 Väike-Maarja vald Diana Seepter diana.seepter@v-maarja.ee 3 295 755

Last updated: 23.09.2022

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